AAG Summary of Changes
Significant Changes to the AAG
Chapter II.F. Records Retention and Audit, has been supplemented with a new paragraph that specifies that awards issued by the National Science Foundation (NSF) meet the definition of "Research and Development" at OMB Circular A-133 §.105. As such, auditees should identify NSF awards as part of the R&D cluster on the Schedule of Expenditures of Federal Awards (SEFA).
Chapter III, Financial Requirements and Payments, has been revised to implement, during FY 2013, the Award Cash Management $ervice (ACM$). ACM$ will replace the current FastLane Cash Request service and end the cash pooling method of award payments. Under ACM$, awardees will submit award level detail with each payment request.
Chapter V.D, Indirect Costs, has been revised to clarify NSFs policy on indirect cost recovery. Except as noted in AAG V.B.8 and VI.G.5, or in an NSF program solicitation, the applicable indirect cost rate(s) negotiated by the organization with the cognizant negotiating agency must be used in computing indirect costs (F&A) for a proposal. A statement also has been added that foreign grantees are not eligible for indirect cost rate recovery unless the foreign grantee has a previously negotiated rate agreement with a U.S. Federal agency that has a practice of negotiating rates with foreign entities.
Clarifications and Other Changes to the AAG
Chapter II.E, Technical Reporting Requirements, has been updated to state that project reports must contain information on all activities of the project, including any activities to address the broader impacts criterion that are not intrinsic to the research.
Chapter IV.A, Conflict of Interest Policies, has been modified to specify that, when the Office of the General Counsel (OGC) is notified of an unmanageable conflict of interest (COI) via FastLane, OGC will contact the institution making the report, obtain a copy of that institutions policy, and follow up with the institution regarding what actions the institution will take with respect to the reported COI.
Chapter V.B.8, Participant Support Costs, has been augmented with language explaining that an allowance for indirect costs associated with participant support costs may be established or negotiated in advance when circumstances indicate that the grantee could be expected to incur significant expenses in administering participant payments (moved from Indirect Costs).
Chapter VI.B, Protection of Living Organisms, has been supplemented with additional guidance in Section 4, Vertebrate Animals, which addresses wildlife research.